ISSUES OF FORMATION OF CUSTOMS POLICY IN UKRAINE
Journal Title: Юридичний науковий електронний журнал - Year 2017, Vol 2, Issue
Abstract
The article investigates the formation of the customs policy of Ukraine. The choice of ways of development of foreign economic activity is constantly the focus of government agencies and scientists around the world. In the world there is no state which would itself not adjust its foreign trade. One means of regulation of foreign economic activity are customs policy, the effectiveness of which depends areas of internal market development and the effectiveness of its collaboration with other entities of foreign economic activity. Customs policy is a closed cycle. This cycle includes two components. The first component – features associated with the formation of the customs policy. The second component includes functions related to the implementation of customs policy. Development of customs policy requires institutional support, which would allow realizing its function. Institutional ensure customs policy in Ukraine is constantly changing depending on the changing priorities of domestic and foreign policy. The task of integrating Ukraine into the European political and economic space, which declared a priority vector of Ukraine’s entry into the global economy have their effect on the formation of the customs policy. The level of customs systems of most countries suggests creating custom service – custom targeted participants of foreign trade. For the full functioning of customs and efficiency of customs is essential early recovery post-customs audit as one of the main forms of customs control, the use of which is preferred and dominant in the activities of customs authorities in the European Union.
Authors and Affiliations
О. О. Кахович, Ю. О. Кахович
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